date of death in 2016 preventinf pension splitting


When preparing a 2015 tax return for a couple where one has died in 2016, don't enter a Date of Death on the info sheet as it isn't relative to the 2015 return and will just complicate things.  

Advise the surviving spouse that the estimated HST will be recalculated by CRA to take into account the date of death of their spouse and will give a letter with the new amounts.

If the taxpayer lives in Ontario, you must also advise them that the Trillium Benefit will be reassessed when the Notice of Assessment is filed and entered on the SIN account of the deceased.  CRA will send a letter to the surviving spouse advising them of the new estimated Trillium Benefit, again taking into consideration the income and date of death of the spouse.

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